财务管理作为企业经营管理核心要素之一，资金管理对其至关重要。大型企业集团往往具备诸多特点，如股权结构复杂、层级众多、业务领域广泛、产业链条延长以及子公司资金规模与流通性各异等。在资金管理方面，企业集团依然面临许多挑战和问题，例如管控能力不足、账户集中管理不尽完善、资金集中程度较低、风险管理滞后、信息系统建设水平较低等。为解决上述问题，自20世纪60年代以来，欧美跨国企业在面对经济全球化、复杂的外部环境，逐步深化和丰富了资金管理理念，并通过搭建企业司库管理体系，在实践中取得了预期效果。随着市场竞争环境日益激烈且多变，以及新兴科技不断更新和进步，国内企业集团纷纷推行数字化转型战略，在此背景下，探究如何结合企业实际搭建司库管理体系提升资金管理水平具有重要意义。本文通过文献研究法、实地调研法、案例研究法对企业集团司库管理体系的设计及建设进行研究。通过文献研究，梳理国内外企业集团司库管理现状及发展趋势，厘清司库相关概念、管理定位及职责范围，对不同企业集团的司库管理体系设计思路及实践经验进行研究、比较、归纳总结。并以S集团为案例研究对象，通过对S集团资金管理业务全面调研，深入研究其资金操作类业务、运营类业务以及战略及资源配置业务的管理现状及存在问题；同时，结合S集团的业务特点及发展阶段，在财务数字化转型的背景下，提出S集团司库管理体系顶层设计及建设方案。本文研究结果认为，司库管理体系的建设是一项系统工程，不仅仅是搭建信息系统，还需要从组织机构、管理机制、制度规范、业务流程等多方面进行变革。企业集团在根据自身实际搭建司库管理体系，大致会经历三个重要阶段：一是强化账户管理、资金交易处理的基础职能；二是通过对资金等金融资源统筹管理，加速资金周转，降低资金成本，提高企业运营效率；三是充分挖掘数据沉淀的价值，发挥司库管理体系的战略决策支持作用。同时，结合S集团资金管理方面存在的问题，提出通过搭建“部分集中+分权”的司库管理模式，以“管理及信息集中”最大限度实现“资金集中”，充分利用搭建司库管理信息系统契机，在资金交易业务、运营业务、决策分析支持、风险防范四方面优化管理机制、手段，实现实现传统资金管理模式转型升级，为其他类似企业集团搭建司库管理体系提供一定的借鉴意义。
As one of the core elements of corporate operation and management, financial management is crucial, and capital management is particularly important. Large enterprise groups often possess various characteristics, such as complex equity structures, numerous levels, extensive business areas, extended industrial chains, and diverse capital scales and liquidity among subsidiaries. In terms of capital management, enterprise groups still face many challenges and problems, such as insufficient control capabilities, imperfect centralized account management, low capital concentration, lagging risk management, and low information system construction levels. To address these issues, since the 1960s, European and American multinational companies have gradually deepened and enriched their capital management concepts in the face of economic globalization and complex external environments, and have achieved expected results in practice by building corporate treasury management systems. As the market competition environment becomes increasingly fierce and changeable, and emerging technologies continue to be updated and improved, domestic enterprise groups are implementing digital transformation strategies. In this context, it is of great significance to explore how to build a treasury management system tailored to the actual situation of enterprises to improve capital management levels.This paper conducts research on the design and construction of enterprise group treasury management systems through literature research, field research, and case study methods. Through literature research, this paper sorts out the current situation and development trends of treasury management in domestic and foreign enterprise groups, clarifies treasury-related concepts, management positioning, and responsibility scope, and studies, compares, and summarizes the design ideas and practical experiences of treasury management systems in different enterprise groups. Taking S Group as a case study object, this paper conducts a comprehensive investigation of S Group‘s capital management business, delving into the management status and existing problems of its capital operation, operational, and strategic and resource allocation businesses. At the same time, combining the business characteristics and development stages of S Group and under the background of financial digital transformation, this paper proposes the top-level design and construction plan of S Group‘s treasury management system.The research results of this paper believe that the construction of a treasury management system is a systematic project, not just the construction of an information system, but also requires changes in organizational structure, management mechanism, system norms, and business processes. When building a treasury management system based on their actual situation, enterprise groups will generally go through three important stages: first, strengthening the basic functions of account management and capital transaction processing; second, accelerating capital turnover, reducing capital costs, and improving operational efficiency by managing financial resources; third, fully tapping the value of data precipitation and playing the strategic decision-making support role of the treasury management system. At the same time, combined with the existing problems in S Group‘s capital management, this paper proposes to build a "partially centralized + decentralized" treasury management model, maximize "capital concentration" through "management and information centralization," and fully utilize the opportunity to build a treasury management information system to optimize management mechanisms and methods in capital transaction business, operational business, decision analysis support, and risk prevention, achieving the transformation and upgrading of traditional capital management models, and providing certain reference significance for other similar enterprise groups to build treasury management systems.
